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  "notes": "The methodology incorporates EVA, TSR, and ROIC metrics, adjusted for government ownership, non-recurring items, and pension obligations.",
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      "text": "We measured high performers based on a comparison of metrics across six different elements and created a scorecard identifying which organizations performed above average within the industry. Comparative analysis was adapted to account for government ownership of the majority of postal organizations. We also adjusted our methodology to normalize reported numbers for non-recurring items and for pension obligations, included a calculation of the return on invested capital (ROIC), and undertook deeper research into diversification.",
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      "text": "Our analysis is based on publicly available information, content published by post and parcel organizations and Accenture industry knowledge and experience. As in previous years, we have used a quantitative model to assess financial performance and a qualitative model to determine the drivers of high performance. Our methodology is based on the value of discounted cash flows to shareholders, or economic value added (EVA®) and the total shareholder return (TSR).",
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